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Welcome to GlobalVATOnline
PwC GlobalVATOnline is an online subscription service. It provides up-to-date business critical information on VAT/GST rates, rules and requirements around the world to help you maintain control, mitigate risk and improve the overall effectiveness of your VAT/GST function.
GlobeSearch is where we provide you with access to comprehensive, business critical information on VAT/GST rates, rules and requirements in over 80 countries, across six continents: Europe (including all 28 EU member states), North America, South America, Asia, Australia and Africa. All information is regularly updated by PwC VAT/GST specialists who reside in the countries and is accompanied by extensive supporting documentation such as copies of return forms, links to useful websites (e.g. tax authority websites) and more.GlobeSearch
Our VAT news service helps you keep abreast of important VAT/GST and customs duty developments from over 120 countries across six continents - Europe (including all EU Member States), North America, South America, Asia, Australia and Africa. This includes commentaries on new legislative proposals and recently decided cases. Hyperlinks to related subjects, case law and official documentation are included. You also have the option of receiving our weekly newsletter direct to your email inbox summarising recent developments and newsflashes, which alert you to breaking developments as they happen.News
Powerful tools and services
This section contains a variety of tools and services aimed to ease the burden on Indirect Tax compliance functions. These include automation tools, reporting tools, filing tools, validation services and return and registration forms. Please use the drop down box below to see which tools and services are included in each subscription level.Tools
Marketplaces, online sellers, distance sellers and MOSS users - watch this space!
- 06 January 2020
The EU 2015 changes on B2C supply of services (telecom, broadcasting and e-services) and the introduction of the Mini One Stop Shop (MOSS) marked a major development in the area of VAT and e-commerce. The e-Commerce VAT package, adopted by the ECOFIN Council on 5 December 2017, picked up on these developments to introduce additional simplification measures for intra-EU sales of electronic services from 2019 onwards, and by 2021 will extend the Mini One-Stop Shop to a One Stop Shop to deal with distance sales of goods to EU consumers. Furthermore, new rules for electronic interfaces such as marketplaces or platforms are introduced, which deem them for VAT purposes (in certain scenarios) to be the supplier of goods sold to customers in the EU, and make them collect and pay the VAT on these sales. In December 2018, detailed implementation rules were published by the Commission in a 'Proposal for a Council Implementing Regulation' and a ‘Proposal for a Council Directive’ which were agreed at a political level at the March 2019 ECOFIN meeting. Both legal texts were formally adopted on 21 November 2019. And in a related move, the EU Council reached political agreement in November 2019 on a set of exchange of payment data rules giving Member States the right to access information collected by payment service providers, such as banks and payment institutions, with a view to assisting in the identification of online VAT fraud. These new rules are due to take effect from 1 January 2024.
2020 Tax Policy Outlook: Charting an Unfamiliar Path Forward
- 22 January 2020
Disruption, uncertainty and a lack of familiar guideposts draw a challenging landscape for the tax professional. As tax policy shifts, impacted by both US and global tax rules, the path forward becomes muddied. This uncertainty creates both challenges and opportunities. Although the debate surrounding ‘fair share’ has largely focused on ‘digital’ businesses, proposals to change the international tax system under consideration would apply more broadly. The debate over whether multinational enterprises pay an appropriate amount of tax in the countries in which they generate revenue has been a particular focus of certain governments and non-governmental organizations.
Commission Conference on VAT in the Digital Age
- 24 January 2020
On 6 December 2019, the European Commission’s Directorate General for Taxation and Customs (DG TAXUD) organised a conference in Brussels, Belgium, on ‘VAT in the Digital Age’. The event brought together a variety of stakeholders working in the field of VAT (EU Commission, EU Member States, business and academia) to reflect on the opportunities and challenges that new technologies bring in the area of VAT. Participants warmly welcomed the conference and its strategic aims. The need for greater coordination at EU level is clear as well as the development of common technology standards, processes and tools to safeguard the collection of VAT whilst upholding the fundamental principles of the EU VAT system – legal certainty, neutrality and proportionality. It is encouraging that the Commission has recognised the need for greater interaction between tax and technology stakeholders throughout the policymaking process, and right from the start rather than merely at the end. Increased focus on the user will also foster the better functioning of the EU Single Market and enhance future growth. Whilst the conference marks a first step, merely the beginning of the conversation, it is an important one and we look forward to actively engaging in the debate in the coming year.